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    <title>2015 (10) TMI 581 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal filed by the Assessing Officer, upholding the First Appellate Authority&#039;s decision to allow the deduction of discount charges under section 36(1)(iii) of the Act. The Tribunal emphasized the consistency with previous judgments in similar cases and the detailed evidence provided by the assessee to support the deduction claim.</description>
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      <description>The Tribunal dismissed the appeal filed by the Assessing Officer, upholding the First Appellate Authority&#039;s decision to allow the deduction of discount charges under section 36(1)(iii) of the Act. The Tribunal emphasized the consistency with previous judgments in similar cases and the detailed evidence provided by the assessee to support the deduction claim.</description>
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